Answer:
the total manufacturing cost per comforter is $120.4
Explanation:
The computation of the total manufacturig cost per comfortor is as follows:
= Cost × activity consumed ÷ Total activity
For material handling
= $12,600 × 4 ÷ 4,200
= $12
For Assembly
= $55,440 × 4 ÷ 4,200
= $52.8
For packaging
= $10,920 × 4 ÷ 1,050
= $41.6
And, the direct material cost is $14
So, the total manufacturing cost per comforter is
= $12 + $52.8 + $41.6 + $14
= $120.4
Hence, the total manufacturing cost per comforter is $120.4
This is the answer but the same is not provided in the given options
Cozy Nights Industries' total manufacturing cost per comforter is d. $89.20.
Data and Calculations:
Activity Estimated indirect activity costs Allocation base Estimated
quantity
Materials handling $12,600 Number of parts 4,200 parts
Assembly 55,440 Number of parts 4,200 parts
Packaging 10,920 Number of parts 1,050 comforters
Overhead Rates:
Materials handling = $3 ($12,600/4,200) per part
Assembly = $13.20 ($55,440/4,200) per part
Packaging = $10.40 ($10,920/1,050) per comforter
Overhead cost:
Materials handling = $12 ($3 x 4)
Assembly = $52.80 ($13.20 x 4)
Packaging = $10.40 ($10.40 x 1)
Total overhead cost = $75.20
Total manufacturing cost per comforter:
Total overhead cost = $75.20
Direct materials cost = $14.00
Total manufacturing cost = $89.20
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